Reproduction steps:
1. Open the attached "PROJECTFILE" project
2. Open the Search Index Manager (Window > Search > Index Manager)
3. In the Search Index Manager window change the Includes folder to “Assets/__Sprites”
4. Click Save and then Build

Expected result: The Index build is completed successfully
Actual result: Search Index Manager gets stuck with a Background Task “Building assets search index” on 0%

Reproducible with: 2022.3.6f1

Reproducible on: Windows 10
Not reproducible on: No other environment tested

Notes: In the AssetImportWorker log files stack frames can be seen

First few lines of AssetImportWorker stack frames:
0x00007ff745fef2d5 (Unity) FMOD::SoundI::readData
0x00007ff745feecd1 (Unity) FMOD::SoundI::read
0x00007ff745fd2fc6 (Unity) FMOD::SystemI::createSoundInternal
0x00007ff745fd06b0 (Unity) FMOD::SystemI::createSound
0x00007ff745fcaad3 (Unity) FMOD::System::createSound
0x00007ff7446d4664 (Unity) LoadFMODSound
0x00007ff7446d17eb (Unity) SoundManager::CreateSoundInternal
0x00007ff7446b55ab (Unity) AudioClip::CreateSound